Public Procurement

The hidden risks in public procurement

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  • Insight
  • 4 minute read
  • September 07, 2026

In complex public procurements, Irish public bodies need evaluation processes that are consistent, evidence-based and clearly documented, so decisions can withstand challenge and deliver better outcomes.

Robert Costello

Partner, PwC Ireland (Republic of)

Fran Kehoe

Director, PwC Ireland (Republic of)

Public procurement operates within a structured regulatory framework, but compliance on its own doesn’t deliver a strong or defensible outcome. The real test of procurement discipline is how well you spot, manage, and record risks throughout the lifecycle of a competition.

Even well-run processes can be open to challenge when there are gaps or inconsistencies in evaluation, governance, or decision-making. So contracting authorities need to treat procurement not just as a procedural exercise, but as a controlled, evidence-based process guided by judgement and transparency.

"Good procurement discipline is not only about following the rules. It’s about being able to explain each judgement clearly, consistently, and with evidence."

Robert Costello, Partner

Build confidence in the evaluation team

A major point of risk sits with the evaluation team. The credibility of any procurement process depends on the capability and impartiality of evaluators.

Evaluators need subject-matter expertise and a clear grasp of the evaluation method and the legal framework they’re working within. They also need to show independence. Any perceived or actual conflict of interest can damage confidence in the outcome and leave the process open to scrutiny.

Strong governance measures, such as clear conflict declarations and active oversight, are therefore essential.

Apply award criteria consistently

Consistent use of award criteria is another key control. Evaluations must stay strictly within the criteria published in the tender documents.

Bringing in external knowledge, assumptions, or other considerations, however well intentioned, can lead to unequal treatment of bidders. Discipline in focusing on the submitted tenders makes competition fair and protects the integrity of the process.

Make scoring evidence-based

Evaluators have room for judgement when they score, but this discretion needs clear limits. Scores should be backed by evidence and follow the evaluation method.

In particular, while pricing assessments are necessarily quantitative, quality evaluations involve more nuanced judgement around technical capability, delivery, and innovation. It is critical that these two strands are not treated separately but are aligned. The criteria and evidence supporting quality scores should directly inform and be consistent with the pricing proposed. For instance, any resource commitments or methodologies reflected in quality must correspond to the cost and delivery timelines in the price submission. This alignment strengthens the integrity and defensibility of the procurement process, reducing risk and enhancing confidence in award decisions.

Inconsistent scoring or weak explanations look arbitrary and raise the chances of challenge. A well-governed process makes sure that scoring reasons are clear, consistent, and strong enough to stand up to external review.

Keep clarifications under control

The clarification stage also needs close control. Clarifications should only address ambiguities or confirm existing information, not allow bidders to make real changes to a bid.

Allowing material changes can distort competition and break equal treatment. Authorities need a disciplined approach, making sure every clarification is proportionate and properly documented.

Test abnormally low tenders carefully

The assessment of abnormally low tenders is a further area that demands careful judgement. A low price isn’t, by itself, a reason to reject a bid, but it must be tested for credibility and deliverability.

This needs structured meetings with the tenderer, supported by evidence such as cost breakdowns and delivery assumptions. You should record the reasoning for accepting or rejecting these bids in clear detail.

Increasing supplier participation 

A key component of reducing procurement risk and improving outcomes is broadening supplier participation. The recently published National Public Procurement Strategy 2026–2030 highlights this priority, expecting public bodies to “make it easier for SMEs, particularly start-ups, microenterprises and social enterprises, to participate in public procurement”. This involves practical actions, such as requiring departments to outline steps in their corporate procurement plans to support SME engagement, revising guidance to public bodies, and fostering initiatives that increase social enterprise involvement. By actively promoting SME participation, contracting authorities can drive healthier competition, secure better value, and contribute to economic inclusion across Ireland.

Defensibility is the real measure of discipline

Ultimately, strong procurement is defined by how defensible it is. Disciplined evaluation, consistent application of rules, and clear documentation make decisions easier to explain and more likely to withstand scrutiny.

We’re here to help you

PwC can support Irish public sector organisations as they prepare complex procurements, test commercial assumptions, structure dialogue, assess risk allocation, and strengthen evaluation discipline. If you’re planning a major technology, infrastructure, transformation or service procurement, our team can help you consider where additional preparation, governance, or evidence may improve confidence in the process and the final contract. Contact us today.

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Robert Costello

Partner, PwC Ireland (Republic of)

Tel: +353 87 636 4014

Fran Kehoe

Director, PwC Ireland (Republic of)

Keiran Barbalich

Partner, PwC Ireland (Republic of)

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